Social audit, accountability and accounting – an Indian perspective

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Akhila Chawla
Keyword(s):  
Social Services ◽  
Secondary Data ◽  
Structured Interviews ◽  
Central State ◽  
Developing Nation ◽  
Content Type ◽  
Social Audit ◽  
Micro Level ◽  
Accountability Practices

PurposeThe purpose of this case study is to investigate the role of a governmental social audit (SA) practice in enabling emancipation, and changing patterns in the balance of power, position and understandings between dominant micro actors and disenfranchised rural citizens.Design/methodology/approachEnlisting Bourdieu's practice theory concepts of field, habitus, capitals and symbolic violence, the case study is informed by semi-structured interviews at central, state, district, block and village levels as well field observations and secondary data. This study is a part of a larger critical accounting research project conducted in India over four months, covering eight annual implementation cycles.FindingsThe study demonstrates that despite entrenched hegemonic micro forces and public sector corruption, SA's accounting and accountability practices have altered the rules of the game in this field. This emancipatory perspective has redefined deep-seated, generational patterns of power relations and domination, impacting the distribution of capitals and habitus in the daily life of rural citizens.Research limitations/implicationsThis study provides an alternative perspective to understanding governmental SA formats in developing nation contexts at the micro level. In line with Celerier and Botey's (2015) focus on inclusionary and democratic participation, this study challenges the dominant perspective of accounting as strengthening power asymmetries and focuses on its potential as an emancipatory agent.Originality/valueThe paper provides a site of effective implementation of a participative accountability practice in developing nation contexts that offer suggestions to states, countries and policy-makers. This paper also adds to critical accounting literature in the field of SA and social services at a micro level. Drawing upon Bourdieu in this underexplored field, it shines a light on relational elements of change through accounting and accountability practices for researchers and practitioners.

scholarly journals Microfinance accountability in Cameroon: a cure or a curse for poverty alleviation?

2017 ◽  
Vol 13 (1) ◽  
pp. 112-130 ◽  
Author(s):  
Fidelis Kedju Akanga
Keyword(s):  
Poverty Alleviation ◽  
Secondary Data ◽  
Unintended Consequences ◽  
Institutional Pressures ◽  
Microfinance Institutions ◽  
Content Type ◽  
Study Approach ◽  
Local Actors ◽  
Accountability Practices

Purpose The purpose of this study is to use empirical findings to identify the different forms of accountability practices existing in Cameroon microfinance institutions (MFIs) and explore how such practices have evolved and institutionalised within the microfinance sector in Cameroon through time. Design/methodology/approach This study is designed to investigate if the institutionalised accountability practices within the microfinance sector in Cameroon are a cure or a curse for poverty alleviation. This study is based on the new institutional sociology (NIS) and on a case study approach and combines in-depth interviews and secondary data sources. Findings This study identifies three principal forms of accountability practices common with MFIs in Cameroon: dysfunctional, manipulative and dribbling accountabilities. Originality/value This paper is novel because it extends the NIS into the microfinance sector and explains how conflicting institutional pressures resulting from differences of accountability practices can be resolved and also exposes the unintended consequences of both resistance and passive actions of local actors on microfinance, the poor and poverty alleviation.

scholarly journals Boundary negotiations: a paradox theoretical approach for efficient and flexible modular systems

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Philip Davies ◽  
Glenn Parry ◽  
Laura Anne Phillips ◽  
Irene C.L. Ng
Keyword(s):  
Process Model ◽  
Modular Design ◽  
Single Case ◽  
Secondary Data ◽  
Structured Interviews ◽  
Content Type ◽  
Modular Systems ◽  
Boundary Ambiguity ◽  
Firm Boundary

PurposeThe purpose of this paper is to explore the interplay between firm boundary decisions and the management of both efficiency and flexibility and the implications this has for modular design in the provision of advanced services.Design/methodology/approachA single case study in the defence industry employs semi-structured interviews supplemented by secondary data. Data are analysed using thematic analysis.FindingsThe findings provide a process model of boundary negotiations for the design of efficient and flexible modular systems consisting of three phases; boundary ambiguity, boundary defences and boundary alignment.Practical implicationsThe study provides a process framework for boundary negotiations to help organisations navigate the management of both-and efficiency and flexibility in the provision of advanced services.Originality/valueDrawing upon modularity, paradox and systems theory, this article provides novel theoretical insight into the relationship between firm boundary decisions and the management of both-and efficiency vs. flexibility in the provision of product upgrade services.

Blockchain in your grocery basket: trust and traceability as a strategy

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ghassan Yacoub ◽  
Maria Castillo
Keyword(s):  
Design Methodology ◽  
Secondary Data ◽  
Structured Interviews ◽  
Firm Level ◽  
Content Type ◽  
Blockchain Technology ◽  
Business Application ◽  
Secondary Data Sources ◽  
Increasing Demand

Purpose The purpose of this paper is to gain insights and explicate how blockchain technology enables trust and traceability building from a real business use case. Design/methodology/approach The authors conducted a qualitative case study of a leading global French grocery retail firm that has started to integrate blockchain into their supply chain and products. Data was collected through semi-structured interviews and secondary data sources. Findings This paper developed a conceptual framework in unboxing the mechanism by which blockchain enables trust and explicating how information flows in a blockchain-based system compared to a traditional one in a real business application scenario through three main elements, namely, system architecture, data recovery and communication. Originality/value Given the upside potential of emerging technologies such as blockchain coupled with the current increasing demand for business use cases, the paper is timely in integrating the business and technological aspects of trust in formulating a firm-level blockchain strategy.

Art-oriented model of hotel service innovation

2018 ◽  
Vol 30 (1) ◽  
pp. 160-177 ◽  
Author(s):  
Tsai-Chiao Wang ◽  
Ta-Wei Tang ◽  
Jen-Son Cheng
Keyword(s):  
Service Innovation ◽  
Innovation Process ◽  
Secondary Data ◽  
Structured Interviews ◽  
Content Type ◽  
Application Range ◽  
Service Effectiveness ◽  
Field Investigations ◽  
Hotel Service

Purpose The development of artistic services is often unsuccessful because quality artistic services are characterized by offering new experiences to customers and pursuing excellence of the performing services in the details. To successfully facilitate developing artistic services, this study builds an ambidextrous service innovation and service effectiveness (ASISE) model that describes the processes and steps of art-oriented services development. Design/methodology/approach A case study was conducted on Relais & Châteaux (R&C) hotel membership in Taiwan to better understand the steps and activities that describe service innovation processes. Triangulation was performed by compiling secondary data (e.g. official R&C notebooks and documents relating to Volando) and conducting field investigations and semi-structured interviews (with managers, employees, customers, artists). Findings This study combined the ambidexterity perspective with the Plan-Do-Check-Action (PDCA) principle and expanded the application range of the model from improving the service process to addressing the overall service innovation process, and included the gradual construction of the eight steps of scanning, linking, designing, performing, assessing, feedback, improving and adjusting. Practical implications Hotels can use the ASISE model developed by this study to simultaneously create new artistic service activities and enhance the effectiveness of current artistic services. Originality value Based on the ASISE model, which emphasizes an art-oriented and continuous cycle, this study thoroughly analyzed the obstacles of integrating art into hotel service processes, and successfully established a series of steps for developing art-oriented services.

Providing rescue services in remote areas of Estonia

2018 ◽  
Vol 7 (3) ◽  
pp. 164-178
Author(s):  
Tarmo Puolokainen ◽  
Annika Jaansoo ◽  
Margo Klaos
Keyword(s):  
Service Provision ◽  
Secondary Data ◽  
Service Level ◽  
Structured Interviews ◽  
Public Provision ◽  
Content Type ◽  
Rescue Service ◽  
Remote Areas ◽  
Rescue Services

PurposeThe purpose of this paper is to analyze the effect of delivering rescue services in remote areas, where there is little or no natural incentive to provide this service, taking the case of Estonia as an example.Design/methodology/approachThe case study is based on secondary data obtained via analysis of legal acts, rescripts and strategic documents, as well as (applied) studies. In addition, the transcripts of ten half-structured interviews were analyzed, which were conducted with rescue services experts in December 2012. The benefits and risks pointed out in the literature are discussed against an example of providing rescue services in the remote areas of Estonia.FindingsOutsourcing rescue services has led to cost effectiveness and thereby provides a better-quality service in densely populated areas. The main risks are yet to emerge. It is highly probable that the Estonian Rescue Board has to deal with the issues regarding the lack of control over service, which in turn is caused by the lack of skills and competence to manage the relationships and to design appropriate service-level agreements.Research limitations/implicationsSince the voluntary rescue service provision is rapidly evolving, there have not yet been many studies undertaken to describe the positive and negative aspects of its development. Therefore, the collected data have gaps and are open for discussion.Practical implicationsThe introduction of an extensive network of voluntary fire and rescue service brigades is a paradigm shift in Estonia, where the rescue services have so far been provided publicly. Thus, it gives a guidance to other practitioners, on which aspects they should focus on, while planning a change in service provision/provider.Originality/valueThe novelty of this paper is to systematically analyze the benefits and risks occurred on a shift from public provision of rescue services to providing it in an extensive co-operation with voluntary rescuers.

Attitudes towards risk and decision-making within local government

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mairead Grimley ◽  
Kevin John Burnard
Keyword(s):  
Decision Making ◽  
Local Governments ◽  
Online Survey ◽  
Public Involvement ◽  
Local Authority ◽  
Single Case ◽  
Secondary Data ◽  
Structured Interviews ◽  
Content Type

PurposeThis case study aims to explore the perceptions and attitudes towards risk within a UK local authority and the subsequent effects on decision-making. Through a qualitative analysis of both primary and secondary data, this study advances current understanding of the complex relationships between risk and decision-making. The study concludes by suggesting how local governments may better provide value to constituents.Design/methodology/approachThis research follows a single case study approach. Data were collected through both a focused online survey and semi-structured interviews. Respondents were selected through purposive sampling in order to capture direct insights and understanding of the concepts under consideration. The study focuses on a single local authority within the UK.FindingsBuilding on extant literature, this case study highlights both the individual and organisational considerations towards risk perception. Following the analysis of collected data, the study highlights the influence of risk aversion and public involvement within decision-making.Originality/valueBy aiming to improve and advance understanding of risk and decision-making in a local authority setting, the relevance of this research may be wider than internal organisational structures. The study provides recommendations for further research towards facilitating the inclusion of the citizen within decision-making processes.

Empowering the next generation of leaders

2020 ◽  
Vol 10 (2) ◽  
pp. 1-24
Author(s):  
Linda Appiea ◽  
Dorothy Ndletyana ◽  
Anthony Wilson-Prangley
Keyword(s):  
Women Leaders ◽  
Leadership Style ◽  
Secondary Data ◽  
Primary Data ◽  
Structured Interviews ◽  
Content Type ◽  
Academic Level ◽  
Workplace Experiences

Learning outcomes The main teaching objective for the case is for students to build a better understanding of how to advance women (and other minorities) in the workplace through mentorship. This is achieved through recognizing the wide variety of issues that enable and constrains women’s advancement in the workplace; defining mentoring, sponsorship, coaching and networking; and highlighting how mentoring, sponsorship, coaching and networking can overcome the challenges of facing women’s advancement in the workplace? Case overview/synopsis The case study explores the role of senior women leaders in the career advancement of other women in the workplace. It helps us understand how mentoring can address the low prevalence of women at senior levels despite companies’ efforts to advance women. The case profiles the career and leadership journey of a senior female executive, Maserame Mouyeme. It documents her rise from the dusty streets of Soweto, South Africa to become one of the first black female executives in several corporate contexts across Africa and especially at Coca-Cola. The case illustrates her practice of mentoring and its impact on her and others’ careers. Also illustrated is Mouyeme’s leadership style, mentoring approach and workplace experiences. Students deliberate Mouyeme’s dilemma: whether to continue to advance a new generation of women leaders or whether to focus on her core role of building the business she is responsible for. The selected research method is a teaching case study, grounded in an exploratory approach. Primary data was collected via semi-structured interviews with the protagonist and four of her mentees. Secondary data was collected via studies about the protagonist and the companies she has worked for in her career. The case provides empirical insights about the role of leaders and especially women, in advancing women. The case shows the approaches in which organizations can advance women. It also shows how emerging leaders can better manage their own careers. The case deepens knowledge of women advancement and career development. Complexity academic level The case is appropriate for post-graduate level study, including MBA-level. It is also appropriate for use on executive development programs. Supplementary materials Teaching Notes are available for educators only. Subject code CSS 6: Human Resource Management.

Industry-university interaction strategies of large Brazilian pharmaceutical companies

2019 ◽  
Vol 17 (4) ◽  
pp. 494-509
Author(s):  
Julia Paranhos ◽  
Fernanda Steiner Perin ◽  
Eduardo Mercadante ◽  
Caroline Soares
Keyword(s):  
Pharmaceutical Industry ◽  
Manufacturing Industry ◽  
Field Research ◽  
Secondary Data ◽  
Primary Data ◽  
Pharmaceutical Companies ◽  
Case Study Method ◽  
Structured Interviews ◽  
Content Type

Purpose The purpose of this paper is to analyze the strategies and organizational forms used by large Brazilian pharmaceutical companies (LBPCs) in interaction with universities for the development of innovation. Design/methodology/approach In the pharmaceutical industry, a science-based sector, the source of new knowledge is often outside the company environment. Thus, the search for innovation depends on the company’s strategic decisions of cooperation. This research uses the case study method, with secondary data from the 2008, 2011 and 2014 Innovation Survey (Pintec) about the innovative efforts of LBPCs, as well as primary data from semi-structured interviews with six of them. Findings The most recent data on innovation in Brazil show changes in the innovative efforts of LBPCs, involving the raise in the interaction with universities. The results of the field research also show that the LBPCs have differentiated innovative structures and are effectively using strategies for partnerships with universities, through the creation of radical innovation departments, the establishment of internal scientific committees and the internationalization of research and development. Originality/value These findings contribute to the literature on the industry-university interactions in Brazil and in developing countries. However, this analysis cannot be generalized for the Brazilian pharmaceutical industry as it uses the case study method. Moreover, it is too early to determine if the identified strategies were successful. Nonetheless, it is worth mentioning that the strategies of the six interviewed companies differ greatly from the patterns of the Brazilian pharmaceutical industry and the manufacturing industry.

scholarly journals Exploring producers' motivations and challenges within a farmers' market

2020 ◽  
Vol 122 (7) ◽  
pp. 2089-2103
Author(s):  
Rosario Michel-Villarreal ◽  
Eliseo Luis Vilalta-Perdomo ◽  
Martin Hingley
Keyword(s):  
Design Methodology ◽  
Farmers Markets ◽  
Full Time ◽  
Structured Interviews ◽  
Farmers Market ◽  
Content Type ◽  
Food Supply Chains ◽  
Part Time ◽  
Short Food Supply Chains

PurposeThe purpose of this study is to explore food producers' motivations and challenges whilst participating in short food supply chains (SFSCs). This paper compares findings with previous literature and investigates the topic in the context of producers' motivations.Design/methodology/approachThe paper includes a literature review concerning producers' motivations to engage in SFSCs. A case study was designed to investigate motivations underlying producers' engagement in SFSCs, as well as the challenges that they face. Semi-structured interviews were conducted in a farmers' market located in Mexico. Thematic analysis is used to identify the principal issues for producers'. Propositions based on findings are presented.FindingsFindings suggest that small, large, part-time and full-time producers are willing to engage with farmers' markets for diverse primary economic and non-economic motivations. Individual and collective challenges were also identified.Originality/valueThis research helps to explain producers' motivations and challenges within SFSCs in an under-researched context, namely a focus on producers' and in the Global South.

scholarly journals Sinabung volcano: how culture shapes community resilience

2019 ◽  
Vol 28 (3) ◽  
pp. 290-303
Author(s):  
Marta Mori ◽  
Ronan McDermott ◽  
Saut Sagala ◽  
Yasmina Wulandari
Keyword(s):  
Structured Interviews ◽  
Content Type ◽  
Aid Dependency ◽  
Relief Operations ◽  
Long Term Impact ◽  
Cultural Experts ◽  
Practical Implications

Purpose The purpose of this paper is to explore how culture, including traditions and social structures, can influence resilience and how culturally sensitive relief operations can put affected people and their context at the core of any interventions. Design/methodology/approach A case study of the Mt Sinabung volcano area in Indonesia was undertaken. As part of the case study, an analysis of interventions was conducted, which was complemented by semi-structured interviews with Karo cultural experts and humanitarian organisations. Findings Culture influences the manner in which the Karo people react to volcano eruptions with varying implications for recovery. In addition, relief organisations which understand people’s actions through a cultural lens have better managed to tailor programs with long-term impact, thereby avoiding aid dependency. Practical implications Practical examples of disaster management activities that adequately account for the beneficiaries’ way of living prior to the eruptions are provided. Aid actors are provided with guidance concerning how to better tailor their activities in line with a cultural lens. Originality/value The study provides empirical grounding for claims concerning the role of culture in planning interventions in Indonesia and other similar contexts.

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